TMI Blog2018 (6) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... The adjudicating authority has proceeded with the adjudication of the case and appears to have examined only the contract/agreement executed by the appellant with RSMML - the matter is required to be remanded to the Adjudicating Authority for re-examination of the issue in its entirety by considering not only the contract executed with RSMML but also the claim of the appellant that bulk of the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was entered into by the appellant with them according to which the appellant was required to hire hydraulics escalators for removal of over burden, load the same into trucks/dippers and transport the same to the centralized gypsum grinding units at Rawla. During the course of the audit of accounts of the appellant, the department formed an opinion that the activities carried out by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the reply, passed the impugned order in which the entire demand of service tax amounting to ₹ 2,13,13,659 was confirmed along with interest and also penalty equal to the said amount aggrieved by the decision, the present appeal stands filed. 2. In this connection, we have heard Sh. B. L. Narsimhan Ld. Advocate for the appellant as well as R K Majhi, Ld DR on behalf of the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, he submitted that the matter may be remanded for consideration of the detailed reply submitted by them. 4. Ld. DR justified the impugned order but has no serious objection to the remand of the matter. 5. After hearing both sides and perusal of records we note that the adjudicating authority has proceeded with the adjudication of the case and appears to have examined only the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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